#Input Services

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Feb 3, 2026 • 10:04 PM

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

Case Law Analysis

Jan 31, 2026 • 11:02 AM

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

CESTAT clarifies that CENVAT credit on input services is admissible only if a direct nexus with output services is established, remanding multiple claims for fresh adjudication.

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#Input Services

Refund of Service Tax on Input Services | Retrospective Amendment Expands Eligibility : CESTAT Chennai

CENVAT Credit Eligibility | Nexus Between Input Services and Output Services Must Be Established : Customs, Excise & Service Tax Appellate Tribunal

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